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V2471-14 23 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entidad de carácter social

Social entities may apply for status with the AEAT if legal requirements are met

A non-profit amateur radio association has requested recognition as a social entity. The DGT states that the Administration does not grant express recognition on its own initiative, but the entity may apply for such status through the AEAT.

The question raised

Question posed: A request is made for explicit recognition that the consulting entity meets the requirements to be considered an entity of a social nature.

The DGT's ruling

To be considered an entity of a social nature, it must lack a profit-making purpose, have unpaid officers with no interest in economic results, and the members must not be the primary beneficiaries of the exempt operations. Exemptions shall apply provided these requirements are met, regardless of whether formal qualification has been obtained. Qualification is obtained by application to the corresponding AEAT Delegation.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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